OOSTERHUIS, P.; QUINN SALAZAR, M. Reflections on Section 367(b) Regulations and Inbound Transactions. Columbia Journal of Tax Law, [S. l.], v. 16, n. 2, p. 161–184, 2025. DOI: 10.52214/cjtl.v16i2.13768. Disponível em: https://journals.library.columbia.edu/index.php/taxlaw/article/view/13768. Acesso em: 5 dec. 2025.